S.372: Artist-Museum Partnership Act

On February 14, 2005, a bill was introduced in the Senate to amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. For the visual artist, this means than when you donate a work as a charitable contribution, you will be allowed to deduct the full value of the work, not just the cost of materials. The way the law stands now, only collectors who have purchased a piece of artwork can donate it to a non-profit organization and deduct the full market value. This bill was previously introduced in the Senate as S287.

If this issue is important to you, you should take action by writing to your Representative, asking him or her to support this bill. There are no action groups lobbying for this bill, and without support it will not pass. In fact, this bill has sat for over one year without any additional sponsor names being added. You can read the full text of the bill by visiting the Library of Congress web site and typing S372 in the bill search box.

Visit the United States Senate web site to look up the names of your two senators. All you need to do is indicate your home state. Then send two letters, one to each senator. Recent studies show that constituent mail is rated by legislators and their staff as the most valuable source of constituent views when examining an issue. In fact, some legislators use their "mail count" on a bill as the sole determinant when voting. Only a few letters are needed to influence an elected official's vote on a specific issue. I've included a draft letter that you can customize and use. Send a physical letter as opposed to an e-mail. It has more impact. If you wish, you can follow up the letter with a telephone call. Here are a few guidelines for customizing your letter:

• It should address only one topic or issue. Keep it simple, a typed or handwritten one-page letter is most effective.
• Provide details. Be factual and not emotional. Provide specific, rather than general, information about this the topic affects you and others. Make sure to cite the correct title or number of the bill.
• Close by requesting what action you want taken.
• Be courteous, and don't forget to thank your Senators for taking the time to read your letter. Provide your full name and address, in case they want to contact you for more information.

For more information on how to communicate with your Senators, visit the Greater Philadelphia Cultural Alliance Advocacy 101 page.

Spread the word. Tell others what action you have taken and request that they do the same.

If you need help with any of these steps, feel free to contact me at rfetter@cybercat-va.com and I'll be happy to assist you.